Influence of cost accounting information on management decision making of hotel services in South East, Nigeria

Honesta Chidiebere Anorue, Ernest O. Ugwoke and Oliver Okechukwu Okanazu

International Journal of Services and Operations Management, 2025, vol. 51, issue 3, 337-357

Abstract: Unarguably, the success of every business enterprise, including hotel/guest houses among others depends on the quality of decisions made by their management. The study determined the influence of cost accounting information on management decisions of hotel services in South East, Nigeria. The study was conducted using a descriptive survey research design. A sample size of 375 respondents was drawn from the population using two stage sampling procedure. The mean (X) and standard deviation (SD) was used to analyse the data, and the null hypotheses were tested using analysis of variance (ANOVA) at 0.05 level of significance. Generally, the study found that cost accounting information has low influence on management decision making of hotel services in South East. Based on the results, it was suggested that the hotel management team should place a greater emphasis on service decisions towards customer satisfaction and adapt to other strong motivating approaches in order to improve quality.

Keywords: hotel services; management; decision making; cost accounting information; CAI; service quality; service pricing; customer satisfaction. (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijsoma:v:51:y:2025:i:3:p:337-357

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